Form W-2c, Corrected Wage and Tax Statement
Form W-2c corrects errors on a Form W-2 you already filed with the Social Security Administration and gave to an employee. Fill in the official PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is W-2c?
Form W-2c, Corrected Wage and Tax Statement, fixes mistakes on previously filed Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or an earlier W-2c. Typical corrections include a wrong employee name or Social Security number, incorrect wage or withholding amounts, or misreported benefit codes. Each W-2c shows the previously reported figures next to the correct ones.
Copy A of Form W-2c goes to the Social Security Administration, usually with a Form W-3c transmittal, and the employee gets corrected copies for their own filing. Most employers now must file W-2c corrections electronically through SSA Business Services Online because the electronic filing threshold counts nearly all information returns together.
Who files W-2c?
- Employers correcting a wage, tax withholding, or benefit amount on a filed W-2
- Employers fixing an employee’s name or Social Security number that was reported incorrectly
- Payroll providers submitting corrections on behalf of employer clients
- Employers voiding or reissuing statements after discovering duplicate or erroneous filings
How to fill out W-2c
- Enter the employer’s name, address, and EIN, and the tax year and form being corrected.
- Fill in the employee’s previously reported name and SSN and, if those were the error, the correct name and SSN.
- For each money field that changes, enter the previously reported amount in column (a) style boxes and the correct amount beside it. Leave unchanged boxes blank.
- Complete the state and local correction boxes if state or local wages or taxes changed.
- Download the PDF, give the employee their copies, and file Copy A with the SSA along with Form W-3c. If federal tax withheld changed, you generally also need to file Form 941-X for the affected quarter.
Quick fill W-2c on this page
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Frequently asked questions
How soon should I file a W-2c after finding an error?
As soon as possible. Filing promptly limits penalties and gives the employee a corrected statement before, or soon after, they file their return. If the employee already filed using the wrong W-2, they may need to amend with Form 1040-X.
Do I need a W-2c for a wrong address?
No. If only the employee’s address was wrong, you can reissue the W-2 with the correct address without filing a W-2c with the SSA.
Does a W-2c fix my payroll tax returns too?
No. The W-2c corrects the wage statement. If the totals on your employment tax returns were also wrong, file the matching correction return, such as Form 941-X, separately.